{"schema_version":"secwatch.filing_event.v1","accession":"0000842517-24-000131","form_type":"8-K","ticker":"ISBA","cik":"0000842517","company_name":"ISABELLA BANK CORP","filed_at":"2024-07-26T23:59:59+00:00","discovered_at":"2026-05-14T18:03:16.028620+00:00","generated_at":"2026-05-31T16:05:54.550502+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Isabella Bank Q2 net income falls to $3.5M ($0.46 EPS) from $4.6M a year ago","bullets":["Net income $3.5M vs $4.6M; diluted EPS $0.46 vs $0.61 in Q2 2023.","Total loans grew 5% annualized; net interest margin 2.83%, up 5 bp from Q1 but down YoY.","Deposits fell $46M to $1.72B; funding gap filled with short-term FHLB advances.","Nonperforming loans ratio low at 0.07%; credit quality remains strong.","Tangible book value per share $20.60, up from $20.35 at March 31, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0000842517-24-000131","json":"https://secwatch.observer/filing/0000842517-24-000131.json","markdown":"https://secwatch.observer/filing/0000842517-24-000131.md","text":"https://secwatch.observer/filing/0000842517-24-000131.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/842517/000084251724000131/0000842517-24-000131-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/842517/000084251724000131/isba-20240725.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T16:05:54.550502+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}